36. In 2018 the XYZ Partnership incurred the following expenses:

Expenses of selling partnership interests $10,000

Attorney's fees for drafting partnership agreement $30,000

Expenses of transferring title pf property to partnership 80,000

Accounting fees to organize partnership 22,000

If XYZ began business on August 1, 2018, how much in total of these expenses could XYZ deduct (including amortization)?